THE EXCISE (MALT LIQUORS) ACT, 1890

ACT NO.13 OF 1890

[AS ON 1958]

An Act {The words.and figures  to amend the Excise Act, 1881, and the Bengal Excise Act, 1878, and rep.by Act 10 of 1914, s.3 and Sch.II.} to apply to Malt Liquor certain provisions of the Sea Customs Act, 1878, respecting spirit.

[28th March 1890.]

Contents

1.Title

2—5.

6—7.

8.

Drawback of Excise-duty on Export of Malt Liquor

9.Application of provisions of section 150, Act 8 of 1878 to malt liquor

                WHEREAS it is expedient {The words.and  figures ” to amend the Excise Act, 1881, and the Bengal Excise Act, 1878, and”  rep.by Act 10 of 1914,  s.3 and Sch.II.} to apply to malt liquor certain provisions of the Sea Customs Act, 1878, respecting spirit; It is hereby enacted as follows:—

1.Title

.-   (1) This Act may be called the Excise (Malt Liquors) Act, 1890;  {The word ‘and” and sub–section (2) rep.by s.3 and Sch.II, ibid.}.

                {The word ‘and” and sub–section (2) rep.by s.3 and Sch.II, ibid.}

            2—5.

[Amendment of the Excise Act, 1881 (22 of 1881).] Rep.by the Excise Act, 1896 (12 of 1896), s.2 and Sch.

            6—7.

[Amendment of the Bengal Excise Act, 1878 (Ben.VII of 1878).] Rep.in Bengal by the Bengal Excise Act, 1909 (Ben.5 of 1909),  and in Assam by E.B.& A.Excise Act, 1910 (E.B.& A.1 of 1910),  s.2. 

            8.

[Saving of legislative authority of Bengal Council.] Rep.in Bengal by the Bengal Excise Act, 1909 (Ben.5 of 1909), and in Assam by E.B.& A.Excise Act, 1910 (E.B.& A.1 of 1910), s.2.

          Drawback of Excise-duty on Export of Malt Liquor 

                {S.9 has been declared to be in force in the Khondmals District by the Khondmals  Laws Regulation, 1936 (4 of 1936),  s.3 and Sch.; and in the Angul District by the Angul  Laws Regulation, 1936 (5 of 1936) s.3 and Sch.}                        

9.Application of provisions of section 150, Act 8 of 1878 to malt liquor

.- The provisions of section 150 of the Sea Customs Act, 1878, with respect with the allowance of a drawback of excise–duty paid on spirit manufactured in {Subs.by the Adaptation of Laws (No.2) Order, 1956, for “Part A States and Part C States”.} [the territories which, immediately before the  1st November 1956, were comprised in Part A States and Part C States] and exported to a foreign port, and with respect to the regulation of  the draw back by  the quantity of such spirit, shall apply also, so far as they can be made applicable to fermented liquor made in {Subs.by the Adaptation of Laws (No.2) Order, 1956, for “Part A States and Part C States”.} [the said territories] from malt and so exported and to the drawback  of the excise–duty paid on such liquor.

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